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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 68-105 <br />B Y <br />AN ORDINANCE AMENDING ORDINANCE N0. 67-70 <br />(CODIFIED ORDINANCE TITLED ONE, CHAPTER 15 <br />SECTION 1501.0501, SECTION 1501.0503 AND SECTION <br />1501.1302, SUB-PARAGRAPH A) ENACTED MAY 16, 1967, <br />AND DECLARING AN EMERGENCY <br />WHEREAS, Ordinance No. 67-70, estabiishing an Income Tax in the <br />City of North Olmsted, and <br />WHEREAS, Council now wishes to amend portions of the Income Tax <br />Ordinance. <br />NOW, THEREFORE, BE IT ORDAINED by the Council of the City of <br />North Olmsted, State of Ohio: <br />Section l. That Ordinance No. 67-70 (Codified Ordinances, Chapter <br />15, Section 1501.0501) presently reading as follows: <br />An annual tax for the purposes specified in Section 1501.0101 hereof <br />shall be imposed on and after July l, 1967, at the rate of one-half of one <br />per cent (1/2%) per annum upon the following: <br />(1) On all salaries, wages, commissions and other compensation <br />earned on and after July 1, 1967, by residents of the City of North Olmsted. <br />(2) On all salaries, wages, commissions and other compensation <br />earned on and after July l, 1967, by non-residents of the City of North Olmsted <br />for work done or services performed or rendered within the City of North Olmsted. <br />(3) a. On the portion attributable to the City of North Olmsted on the <br />net profits earned on and after July l, 1967, of all residents unincorporated <br />business entities or professions or other activities, derived from sales made, <br />work done, services performed or rendered and business or other activities <br />conducted in the City of North Olmsted. <br />b. On the portion of the distr.ibutive share of the net profits earned <br />on and after July l, 1967, of a resident unincorporated business entity not at- <br />tributable to the City of North Olmsted and not levied against such unincorpor- <br />ated business entity. <br />(4) a. On the portion attributable to the City of North Olmsted of the <br />net profits earned on or after July l, 1967, of all non-residents unincorporated <br />business entities, professions or other activities, derived from sales made, <br />work done, services performed or rendered and business and other activities <br />conducted in the City of North Olmsted, whether or not such unincorporated <br />business entity has an office or place of business in the City of North Olmsted. <br />b. On the portion of the distributive share of the net profits <br />earned on or after July l, 1967, of a resident partner or owner of a non-resident <br />unincorporated business entity not attributable to the City of North Olmsted and <br />not levied against such unincorporated business entity. <br />(5) On the portion attributable to the City of North Olmsted of the net <br />profits earned on and after July l, 1967, of all corporations derived from sales <br />made, work done, services performed or rendered and business or other activities <br />conducted in the City of North Olmsted, whether or not such corporations have <br />an office or place of business in the City of North Olmsted.